Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same. (Round overhead rate to 2 decimal places, e.g. 15.75 and final answers to O decimal places, e.g. 5,275.) Case A Case B Case C $73,550 Direct materials used Direct labor Manufacturing overhead applied Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in process 12/31/17 Cost of goods manufactured $88,300 52,000 33,800 146,950 150,200 222,050 20,000 18,300 202,800 CO) IE (c) 12,200 197,900 225,700